CLA-2-63:OT:RR:NC:N3:351
Mr. Ronald Nissenbaum
D.C. Humphrys Co. Inc.
5000 Paschall Ave.
Philadelphia, PA 19143
RE: The tariff classification of a polyethylene tarp from Vietnam
Dear Mr. Nissenbaum:
In your original letter received on June 30, 2022, you requested a tariff classification ruling. Your letter was accompanied by a sample that was previously cut. In addition, we have cut additional pieces during examination, which we will retain, and the remaining mutilated sample will be returned as per your request.
The sample, described as a “20’ X 25’ Blue Poly Self Help Tarp,” is a tarpaulin intended for disaster relief and general weather protection. The tarp is composed of three-ply high density polyethylene (HDPE) woven fabric which has been laminated with a blue polyethylene fire retardant film on each side. The fabric is then cut, heat welded to size, hemmed, and grommets are inserted around the perimeter 2 inches apart. The rectangular shaped tarp, measuring 20 x 25 feet, is waterproof, UV resistant, and weighs 175 g/m2. Each tarp is individually boxed and marked to size.
The fabric which comprises the tarp is said to be laminated on both sides with a plastic film. Note 3 to Chapter 59 states:
For the purposes of heading 5903, “textile fabrics laminated with plastics” means products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are visible to the naked eye in the cross-section.
Based upon the information received in your request, we find that the subject tarps are composed of textile fabric laminated with plastics of heading 5903. Therefore, the completed tarp of the laminated fabric will be considered a textile article of Section XI.
The subject tarp will be classified in subheading 6306.12.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods: Tarpaulins, awnings and sunblinds: Of synthetic fibers.” The rate of duty will be 8.8 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division